Article Per Year (5 Year)
p-Index From 2020 - 2025
5.699
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Al-Qardh HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan AKTSAR: Jurnal Akuntansi Syariah International Journal of Supply Chain Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Accounting Auditing and Business SULUH: Jurnal Abdimas Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Riset Akuntansi Kontemporer JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Apssai Accounting Review (ApAR) Jurnal Pusat Inovasi Masyarakat JRABA Islamiconomic: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Akuntansi Moderation: Journal of Islamic Studies Review JIMEK Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Citra Sukmadilaga
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Transportation Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Inclusive Financial Empowerment for MSMEs: Strengthening Capacity for Sustainable Growth through Digital Financial Literacy and Financing Nusa Perdana, Petrolis; Ngirfan, Achmad; Wida Rahmayani, Melia; Heryah, N.; Wahyudin Zarkasyi, M.; Winarningsih, Srihadi; Sukmadilaga, Citra
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 8 No. 2 (2024): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)

Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.008.2.06

Abstract

This community development initiative aimed to enhance Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through increased financial inclusivity and digital financial literacy, addressing challenges in sustainable growth. With a structured approach, the program collaborated with government-backed financial institutions, specifically the Pusat Investasi Pemerintah (PIP) and Pegadaian, to broaden access to tailored financing schemes. Digital financial literacy workshops were conducted to empower MSME, especially in Bandung urban area and rural area across West Java, with the skills to leverage financial technology for effective business management. The methodology encompassed participatory training, counseling, and monitoring to ensure practical knowledge application among 67 MSMEs participants across Bandung. Evaluation showed substantial improvements: 80% of participants secured financing through UMi and Pegadaian’s gold-pawn schemes, and 75% exhibited enhanced proficiency in digital financial tools, resulting in notable business efficiency gains. Despite limitations in digital infrastructure, particularly in rural areas, the program underscored the significance of accessible financial services and digital literacy for MSME resilience. Future recommendations emphasize expanding digital infrastructure, continuous training, and inclusive financing initiatives to foster MSMEs contributions to Indonesia’s economic sustainability.
SEMINAR STRATEGI PERENCANAAN KEUANGAN MENGHADAPI KETIDAKPASTIAN GEOPOLITIK Widayanti, Asti; Satria, Dy Ilham; Anindya, Desy Astrid; Pardede, Mazmur; Winarningsih, Srihadi; Zarkasyi, Wahyudin; Sukmadilaga, Citra
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1458

Abstract

This seminar aims to provide literacy and education on the considerations in financial strategy planning amidst geopolitical uncertainty issues. The seminar was conducted with presentations and discussions from speakers representing the perspectives of academia, government, and companies. The feedback and evaluation process measures satisfaction with the material, speakers, and event organization. The results show that there are 410 participants, with 50.2% being students. From the presentation, it was conveyed that geopolitical uncertainty impacts economic development, trade, and investment, regulatory improvements, and strengthening economic resilience through diversification, reform, digitalization, and capital development. Financial planning strategies are carried out by implementing digital transformation, portfolio diversification, and cost efficiency by observing market trends and stakeholder opinions. The evaluation results show that 83% of participants agree that the seminar activities have provided literacy on financial planning strategies.
Implementasi dan critical success factor manajemen risiko di instansi Pemerintah Jauhari, Rifqie; Sukmadilaga, Citra; Mulyani, Sri
Jurnal Paradigma Ekonomika Vol. 16 No. 2 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i2.11911

Abstract

The development of risk management is not only for the private sector, the Ministry of Finance is one of the public sector organizations that has implemented risk management. The purpose of this research is to analyze risk management implementation process and its critical success factors in government agencies, particularly Ministry of Finance. This research uses a qualitative research method with a case study approach. Data collection was carried out by field research and literature study. Data analysis was performed using the Miles & Huberman data analysis model. The findings indicated the development of risk management in the Ministry of Finance as well as the critical success factors that affects the development of risk management. Of the 8 critical success factors identified, strong management commitment & leadership as well as risk management knowledge are required by government agencies when implementing risk management. Strengthening management commitment & leadership as well as risk management knowledge may facilitate government agencies in implementing risk management.  
Pengaruh Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor (PKB) dan Efektivitas Penerimaan Retribusi Terminal Terhadap Efektivitas Pendapatan Dinas Perhubungan Kota Bandung Periode 2019-2022 Tiara Gadis Riyanti; Citra Sukmadilaga
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2023): NOVEMBER : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i3.2432

Abstract

This research aims to determine the effect of the effectiveness of receiving motor vehicle testing retributions (PKB) and the effectiveness of receiving terminal retributions on the effectiveness of the Bandung City Transportation Department's revenue for the 2019-2022 period. The population in this research is the Bandung City Transportation Department budget realization report. The sample in this research is the budget realization report for the Bandung City Transportation Department for 48 months during the 2019-2022 period (time series). The method used in this research is a quantitative method with secondary data. The data analysis technique used is the classical assumption test, multiple linear regression analysis and then hypothesis testing using IBM SPSS Statistics 23. The research results show that partially the effectiveness of receiving PKB retributions (X1) has a negative effect on the income of the Bandung City Transportation Department, while the effectiveness of retributions receiving terminal (X2) does not have a positive effect on the income of the Bandung City Transportation Department. Simultaneously, the effectiveness of receiving PKB retributions and the effectiveness of receiving terminal retributions have a positive effect on the effectiveness of the Bandung City Transportation Department's revenue.
Green Innovation: A Meta-Analytic Exploration of Green Supply Chain and Knowledge Sharing Dynamics Soegieharto, Dhani Heryanto; Rosdini, Dini; Sukmadilaga, Citra
Jurnal Akuntansi dan Keuangan Vol. 26 No. 2 (2024): NOVEMBER 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.2.142-160

Abstract

This study investigates the relationship between Green Supply Chain Management (GSCM) and Green Innovation (GI) through a meta-analysis of 24 peer-reviewed studies, addressing gaps in the literature by exploring their interconnectedness across various sectors. The findings reveal a significant positive correlation between GSCM and GI, emphasizing their role in enhancing operational efficiency, environmental sustainability, and competitiveness. A key contribution of this study is the novel integration of learning contexts into the analysis, an area previously underexplored. Furthermore, the research aligns its findings with global sustainability frameworks, such as the Global Reporting Initiative (GRI) and Dow Jones Sustainability Index (DJSI), highlighting the practical implications for environmental reporting, cost management, and risk mitigation. This study advances academic understanding and provides actionable insights for practitioners and policymakers, underscoring the transformative potential of GSCM and GI in driving sustainable innovation and achieving financial and environmental goals.
PELUANG DAN TANTANGAN FINTECH (FINANCIAL TECHNOLOGY) SYARIAH DI INDONESIA Hiyanti, Hida; Sukmadilaga, Citra; Fitrijanti, Tettet; Nugroho, Lucky
Moderation | Journal of Islamic Studies Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen PTKIS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63195/moderation.v2i1.39

Abstract

Currently, the development of Sharia Fintech (financial technology) in Indonesia is growing rapidly. But on the other hand, there are several phenomena and problems with conventional fintech that have a negative impact on society. Therefore, the existence of Sharia Fintech should be a solution to this phenomenon. The purpose of this research is to find out about the opportunities and challenges of Sharia Fintech (financial technology) in Indonesia. This study uses descriptive analysis with a qualitative approach. The data analysis technique used is an interactive model. The results of the study show that there are opportunities and challenges for Sharia Fintech in Indonesia, which consist of: regulations, human resources, technology, negative issues of Fintech and conventional capital
Peningkatan Literasi dan Pendampingan Perpajakan Pada Lembaga Nirlaba (Studi Pada Pondok Pesantren dan Yayasan) sulhani, Sulhani; Febriani, Dewi; Adiningsih, Tutut; Pramono, Sigid Eko; Zarkasyi, Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i1.16228

Abstract

Perpajakan memiliki peran penting bagi pembangunan bangsa Indonesia. Setiap individu atau entitas berbadan hukum memiliki kewajiban perpajakan tidak terkecuali pondok pesantren dan yayasan. Beberapa permasalahan yang sering muncul terkait perpajakan pada pondok pesantren dan yayasan diantaranya terkait dengan perhitungan dan pelaporan pajak badan tahunan, pajak atas penghasilan karyawan, pajak atas dana Bantuan Operasional Sekolah (BOS) serta pajak atas aset hibah dan warisan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi perpajakan pada pondok pesantren dan yayasan serta implementasi perhitungan perpajakan melalui pendampingan perpajakan. Metode yang digunakan adalah sosialisasi dan pendampingan konsultasi terkait dengan regulasi perpajakan dan aplikasinya pada pondok pesantren dan Yayasan. Sosialisasi dilakukan dalam bentuk webinar sedangkan pendampingan dilakukan dalam bentuk konsultasi atas permasalahan perpajakan yang dihadapi oleh pondok pesantren dan yayasan. Hasil dari kegiatan pendampingan ini menunjukkan bahwa pengetahuan perpajakan pada pondok pesantren dan Yayasan meningkat namun belum pada level yang sangat baik, sehingga diperlukan upaya sosialisasi secara terus menerus dan juga pendampingan konsultasi secara langsung masalah-masalah perpajakan yang dihadapi oleh pesantren dan Yayasan.
Pengaruh Efektivitas Penerimaan Retribusi Pengujian Kendaraan Bermotor (PKB) dan Efektivitas Penerimaan Retribusi Terminal Terhadap Efektivitas Pendapatan Dinas Perhubungan Kota Bandung Periode 2019-2022 Tiara Gadis Riyanti; Citra Sukmadilaga
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2023): NOVEMBER : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i3.2432

Abstract

This research aims to determine the effect of the effectiveness of receiving motor vehicle testing retributions (PKB) and the effectiveness of receiving terminal retributions on the effectiveness of the Bandung City Transportation Department's revenue for the 2019-2022 period. The population in this research is the Bandung City Transportation Department budget realization report. The sample in this research is the budget realization report for the Bandung City Transportation Department for 48 months during the 2019-2022 period (time series). The method used in this research is a quantitative method with secondary data. The data analysis technique used is the classical assumption test, multiple linear regression analysis and then hypothesis testing using IBM SPSS Statistics 23. The research results show that partially the effectiveness of receiving PKB retributions (X1) has a negative effect on the income of the Bandung City Transportation Department, while the effectiveness of retributions receiving terminal (X2) does not have a positive effect on the income of the Bandung City Transportation Department. Simultaneously, the effectiveness of receiving PKB retributions and the effectiveness of receiving terminal retributions have a positive effect on the effectiveness of the Bandung City Transportation Department's revenue.
The effect of environmental, social, and governance (ESG) performance and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2019–2023 period Putri, Aliea Yenemia; Sukmadilaga, Citra; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65350

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance and capital structure on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. ESG performance is measured using individual and combined scores from LSEG Datastream (Refinitiv). Capital structure is proxied by the Debt-to-Equity Ratio (DER), while firm value is measured using the Tobin’s Q ratio. This research adopts a quantitative approach using panel data regression analysis. The sample consists of 20 manufacturing firms selected through purposive sampling. Control variables include firm size, profitability (ROA), and macroeconomic factors such as stock return sensitivity to inflation, interest rate changes, and global oil price fluctuations. The results show that partially, both individual and combined ESG scores, as well as capital structure, do not significantly affect firm value. However, ESG performance and capital structure jointly have a significant effect on firm value.
STRATEGI ICoFR UNTUK MENDETEKSI DAN MENCEGAH PENIPUAN Hasibuan, Ahmad Basid; Julialevi, Karina Odia; Saputra, Rishi; Rahayu, Nanik; Zarkasyi , Moh. Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
Jurnal Pengabdian Masyarakat Aufa (JPMA) Vol. 7 No. 2 (2025): Vol. 7 No 2 Agustus 2025
Publisher : Universitas Aufa Royhan Di Kota Padangsidipuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51933/jpma.v7i2.2054

Abstract

Tujuan webinar ini untuk memberikan pengetahuan terkait Internal Control over Financial Reporting (ICoFR), forum diskusi dari kalangan profesional (auditor, akuntan, regulator, keuangan) dan akademisi. Pentingnya ICoFR diharapkan mampu mendeteksi terjadi fraud, memberikan keyakinan bahwa laporan keuangan yang disajikan dapat diandalkan dan dapat dipercayai, karena sudah sesuai dengan prinsip akuntansi yang berlaku. Tanpa dukungan penuh dari manejemen, kecurangan masih akan tetap terjadi. Maka diperlukan pengendalian internal yang memadai, diharapkan pengawasan tata kelola yang baik dan ada dukungan manajemen sehingga terhindar dari salah saji material dan terjadinya fraud dalam laporan keuangan. Pengendalian inernal yang memadai dapat menjadi salah satu kunci untuk mendeteksi dan mencegah fraud dalam perusahaan. ICoFR dan COSO saling terintegrasi satu sama lain dan mampu untuk mendeteksi dan mencegah penipuan dalam organsisasi. ICoFR dan COBIT dapat saling melengkapi dalam pengendalian internal, dimana COBIT fokus pada teknologi informasi, peran teknologi dalam pencegahan penipuan memberikan pengawasan ganda yang terintegrasi terhadap analisis data ke sistem pengendalian
Co-Authors Abd. Akram H Adiningsih, Tutut Afiyana, Indria Fitri Agustiningsih, Maulina Anak Agung Istri Sri Wiadnyani Anindya, Desy Astrid Anita Dwi Utami Anita Dwi Utami Ardian Ardian Asmawanti-s, Dri Billy Vidhya Rumbobiar Cempaka, Adisti Gilang Chairia Chairia Chairia Lubis Cupian Cupian devi, Meita candra Devianti Yunita Dewi Febriani Dewi, Divina Mahardika Dillak, Vaya Juliana Dini Rosdini Divina Mahardika Dewi Fajar, Akhmad Farah Dwi Puspitasari Fazriah, Siti Hamdi A Pertama Hani Meilita Purnama Subardi Hasibuan, Ahmad Basid Heryah, N. Hida Hiyanti Hida Hiyanti Hiyanti, Hida Holyness Nurdin Singadimedja Ida Farida Indri Yuliafitri Irawady, Cahya Jauhari, Rifqie Julialevi, Karina Odia Kusumaningrum, Nelsy Leny Suzan Lidya Agustina Lucky Nugroho Megawati, Lokita Rizky Meutia Riany Mochammad Ridwan Mubarrok, Ahmad Muhammad Alam Mauludina mutmainah Nanik Rahayu Ngirfan, Achmad PALUPI, AGUSTIN PARDEDE, Mazmur Petrolis Nusa Perdana, Petrolis Nusa Pinondang, Victor Pramono, Sigid Eko Prima Yusi Sari Puspitasari, Farah Dwi Putri Dona Balgis Putri, Aliea Yenemia Putu Virra Indah Perdanawati, Luh Ramadhan, Muhamad Dias Rista Bintara, Rista Rochman Marota Rustandy, Teddy Saputra, Rishi Satria, Dy Ilham Sihombing, Elisabeth Soegieharto, Dhani Heryanto Solihat, Iis Sri Mulyani Srihadi Srihadi Sudrajat sudrajat Sulhani, Sulhani Tettet Fitijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti, Tettet Tiara Gadis Riyanti Tiara Gadis Riyanti Tri Utami Lestari uswatun khasanah Vitra Yozi Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Winarningsih, Srihadi Yadiati, Winwin Yulinda Putri Prativi Zahra Nur Azizah Kamilah Zakarsi, Wahyudin Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Wahyudin